Board Meeting Details
The Board of Directors meeting was held on May 30, 2026, from 1:30 PM to 2:00 PM at 5, Chittaranjan Avenue, 4th Floor, Kolkata - 700 072.
Key Decisions Approved
1. Audited (Standalone) Financial Results for the quarter and financial year ended March 31, 2026, pursuant to Regulation 30 and 33 of SEBI Listing Regulations
2. No dividend declared for the financial year ended March 31, 2026
Financial Results Summary (Standalone)
Income Statement (₹ in Lakhs)
For Quarter Ended March 31, 2026:
- Interest Income: ₹7.38
- Net Gain on Fair Value Changes: ₹10.53
- Net gain on de-recognition of financial instruments: ₹89.61
- Other Income: ₹0.22
- Total Income: ₹107.75
- Finance Cost: ₹0.28
- Employees benefits expense: ₹6.41
- Other expenses: ₹1.22
- Valuation loss on redemption of Financial Instruments: ₹66.56
- Total Expenses: ₹74.48
- Profit before tax: ₹33.27
- Tax Expense: ₹14.13 (Current Tax: ₹14.19, Deferred Tax: ₹(0.06), Earlier Year Tax: ₹(0.01))
- Net Profit after tax: ₹19.14
- Other Comprehensive Income: ₹0.00
- Total Comprehensive Income: ₹19.14
- Basic EPS: ₹0.37
For Financial Year Ended March 31, 2026:
- Interest Income: ₹31.44
- Net Gain on Fair Value Changes: ₹78.30
- Net gain on de-recognition of financial instruments: ₹89.61
- Other Income: ₹0.59
- Total Income: ₹199.95
- Finance Cost: ₹0.28
- Employees benefits expense: ₹25.80
- Other expenses: ₹6.68
- Valuation loss on redemption of Financial Instruments: ₹137.17
- Total Expenses: ₹169.94
- Profit before tax: ₹30.01
- Tax Expense: ₹6.26 (Current Tax: ₹0.03, Deferred Tax: ₹6.24, Earlier Year Tax: ₹(0.01))
- Net Profit after tax: ₹23.75
- Other Comprehensive Income: ₹0.00
- Total Comprehensive Income: ₹23.75
- Basic EPS: ₹0.45
Balance Sheet Position as at March 31, 2026 (₹ in Lakhs)
Assets:
- Cash and cash equivalents: ₹1.63 (Previous year: ₹2.72)
- Loans: ₹359.77 (Previous year: ₹332.48)
- Investments: ₹1,726.18 (Previous year: ₹1,645.65)
- Other Financial assets: ₹0.00 (Previous year: ₹6.21)
- Current tax assets (Net): ₹4.81 (Previous year: ₹2.08)
- Property, Plant and Equipment: ₹0.02 (Previous year: ₹0.02)
- Other non-financial assets: ₹236.19 (Previous year: ₹294.61)
- Total Assets: ₹2,328.61 (Previous year: ₹2,283.77)
Liabilities and Equity:
- Borrowings: ₹15.25
- Other financial liabilities: ₹2.17 (Previous year: ₹2.58)
- Provisions: ₹0.90 (Previous year: ₹0.83)
- Deferred Tax Liabilities (net): ₹34.60 (Previous year: ₹28.35)
- Other non-financial liabilities: ₹0.03 (Previous year: ₹0.09)
- Equity Share capital: ₹522.92 (Previous year: ₹522.92)
- Other Equity: ₹1,752.74 (Previous year: ₹1,729.00)
- Total Liabilities and Equity: ₹2,328.61 (Previous year: ₹2,283.77)
Cash Flow Statement for Year Ended March 31, 2026 (₹ in Lakhs)
- Profit before tax: ₹30.01
- Net cash used in Operating Activities: ₹(40.55)
- Net cash from Investing Activities: ₹24.20
- Investment in Mutual Funds: ₹(1,020.00)
- Proceeds from Sale of Unsecured OCD/NCD: ₹645.00
- Proceeds from Redemption of Mutual Fund: ₹235.50
- Proceeds from Sale of Preference shares: ₹171.70
- Net cash from Financing Activities: ₹15.25 (Increase in Long term Borrowings)
- Cash and cash equivalents at beginning: ₹2.72
- Cash and cash equivalents at end: ₹1.63
Audit and Compliance Details
- Auditors: M/s Rakesh Ram & Associates, Chartered Accountants (FRN-325145E)
- Unmodified audit opinion issued on financial results
- Audit conducted in accordance with Standards on Auditing
- Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
- Declaration submitted pursuant to Regulation 33(3)(d) of SEBI Listing Regulations
Additional Notes
- Paid-up equity share capital: ₹522.92 lakh (Face Value of ₹10 each)
- No material impact from enactment of New Labour Codes, 2025 on financial results
- Figures for corresponding periods have been regrouped, rearranged and reclassified where necessary
- Operating Segments not applicable to the Company as per Ind AS-108
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